Změna právní formy společnosti s ručením omezeným na akciovou společnost

Abstract

Changing the legal form of a business company is a complex process that combines elements of commercial law, accounting and tax legislation. This issue is the subject of the presented thesis. The aim of this thesis was to evaluate the legal, accounting and tax aspects of changing the legal form from a limited liability company to a joint-stock company, to analyze the reasons for changing the legal form and to evaluate the course and impacts of changing the legal form of a selected company. In the first theoretical chapter, business corporations were characterized and described with an emphasis on capital companies, and a comparison of a limited liability company and a joint-stock company was made. In the second theoretical chapter, the legislative regulation of changing the legal form of a company was described in detail. In the introductory part, the transformations of business corporations were defined in general with an emphasis on changing the legal form. Then, the legal context of changing the legal form was specified, then the accounting context of changing the legal form and the conclusion of the chapter was devoted to the tax context of changing the legal form of a company. In the first part of the practical-application chapter, an analysis of the reasons for changing the legal form was made. In the second part, an evaluation of the change in the legal form of a selected company was carried out. The selected company was introduced and its specific reasons for the transformation were defined, then an analysis and evaluation of the process of changing the legal form of this selected company were carried out, and in the end, the results were summarized and evaluated.